The rule in plain words
Total assets, collateral received and own debt securities issued must equal assets of the reporting institution plus collateral received by the reporting institution.
All the values are in the issued by other entities of the group column (0020).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_32.02.B: TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED, Of which: issued by other entities of the group = F_32.01: Assets of the reporting institution, Of which: issued by other entities of the group + F_32.02.A: Collateral received by the reporting institution, Of which: issued by other entities of the group
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 32.01, F 32.02 and F 32.02 as reported.
- 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.
The cells it reads
Asset encumbrance: encumbrance overview - assets (F 32.01)
Row
- 0010Assets of the reporting institution
Column
- 0020Of which: issued by other entities of the group
Asset encumbrance: encumbrance overview - collateral (a) (F 32.02.a)
Row
- 0130Collateral received by the reporting institution
Column
- 0020Of which: issued by other entities of the group
Asset encumbrance: encumbrance overview - collateral (b) (F 32.02.b)
Row
- 0250TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED
Column
- 0020Of which: issued by other entities of the group
A worked example
The first of its checks, with simple numbers.
Total assets, collateral received and own debt securities issued must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_32.02.b,r0250,c0020,} = {F_32.01,r0010,c0020,} + {F_32.02.a,r0130,c0020,}Other rules on F 32.01
- Loans collateralised with immovable property cannot be more than loans and advances other than loans on demand (v2812_m)Warning
- Debt securities issued by non-financial corporations cannot be more than debt securities (v2811_m)Warning
- Debt securities issued by financial corporations cannot be more than debt securities (v2810_m)Warning
- Debt securities issued by general governments cannot be more than debt securities (v2809_m)Warning
- Securitisations cannot be more than debt securities (v2808_m)Warning
- Covered bonds cannot be more than debt securities (v2807_m)Warning
- Central bank's eligible cannot be more than fair value of unencumbered assets (v2806_m)Warning
- Central bank's eligible cannot be more than fair value of encumbered assets (v2803_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.